This study seeks insights into the determinants of the acceptance decision made by Tunisian auditors. Through measurement scales of the auditors' perception of the decision's factors, the Factors Analysis highlights the decision's attributes. In our study, we used questionnaire surveys from 41...

Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic terms? Motivation: IPSAS are perceived as the benchmark of public sector's accounting standardization. Their adoption becomes highly promoted by several institutional...

Research Question - This study explores the impact of task interruptions on audit quality in Tunisia. Our research aimed to find out how Tunisian auditors felt about task interruptions and how they affected the quality of their assessment. Motivation - Our research question aims to clarify the...

Research question: The objective of this research is to develop a reliable and valid measurement scale for releasing new cultural attributes based on social psychology concepts and apply them afterwards in the accounting field. Motivation: Migration to International Accounting Standards Board...

Research Question: What is the effect of family ownership on accrual-based earnings management (ABEM) and on real earnings management (REM)? Motivation: Despite the importance and the predominance of family companies among the worldwide listed firms, there is a few study having examined earnings...

Research question: The study investigates the impact of family presence in the firm's capital on the demand for audit quality. Motivation: The place occupied by family businesses in the world economy and the role of external auditors as a guarantor of the quality of financial information. Idea:...